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1、I You have to believe, there is a way. The ancients said:” the kingdom of heaven is trying to enter. Only when the reluctant step by step to go to its time, must be managed to get one step down, only have struggled to achieve it.-Guo Ge Tech新会计准则下的英文版的会计报表一、企业财务会计报表圭寸面 FINANCIAL REPORT COVER报表所属期间之期
2、末时间点Period Ended所属月份Reporting Period报出日期 Submit Date记账本位币币种Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表Balance Sheet资产 Assets流动资产Current Assets货币资金 Cash and Cash Equivalents短期投资 Short-term Investment一年内到期委托贷款Entrusted Loan Receivable Due within One Year减：一年内到期委托贷款减值准备 Deduct: Depreciation
3、 Reserve for Entrusted Loan Receivable Due within One Year减：短期投资跌价准备 Deduct: Falling Price Reserve for Short-term Investment短期投资净额 Net Value of Short-term Investment应收票据 Notes Receivable应收股利 Dividends Receivable应收利息 Interest Receivable应收账款 Accounts Receivable减：应收账款坏账准备 Deduct: Bad Debt Reserve for A
4、ccounts Receivable应收贝长款 7争额Net Value of Accounts Receivable其他应收款Other Receivable减：其他应收款坏账准备Deduct: Bad Debt Reserve for Other Receivable其他应收款净额 Net Value of Other Receivable预付账款 Prepayment应收补贴款Subsidy Receivable存货 Inventory减：存货跌价准备Deduct: Inventory Falling Price Reserve存货净额 Net Value of Inventory已完工
5、尚未结算款Amount Due from Customer for Contract Work待摊费用 Deferred Expense一年内到期的长期债权投资Long-term Investment on Bonds Due within One Year一年内到期的应收融资租赁款 Financial Lease Receivable Due within One Year其他流动资产Other Current Assets流动资产合计Total Current Assets长期投资 Long-term Investment长期股权投资Long-term Investment on Stoc
6、ks委托贷款Entrusted Loan长期债权投资Long-term Investment on Bonds长期投 资合计 Total Long-term Investment减：长期股权投资减值准备Deduct: Depreciation Reserve for Long-term Investment onStocks减：长期债权投资减值准备Deduct: Depreciation Reserve for Long-term Investment onBonds减：委托贷款减值准备Deduct: Depreciation Reserve for Entrusted Loan长期投资净额
7、Net Value of Long-term Investment其中：合并价差Include: Cost-Book Value Differentials固定资产 Fixed Assets固定资产原值 Original Value of Fixed Asset减： 累计折 I日 Deduct: Accumulated Depreciation固定资产净值Net Value of Fixed Assets减：固定资产减值准备 Deduct: Depreciation Reserve for Fixed Assets固定资产净额Net Value of Fixed Assets工程物资Proje
8、ct Goods and Material在建工程 Construction in Progress减： 在建工程减值准备Deduct: Depreciation Reserve for Construction in Progress在建工程净额 Net Value of Construction in Progress固定资产清理 Disposal of Fixed Assets固定资产合计 Total Fixed Assets无形资产及其他资产 Intangible Assets & Other Assets无形资产Intangible Assets减：无形资产减值准备 Deduct:
9、Depreciation Reserve for Intangible Assets无形资产净额 Net Value of Intangible Assets长期待摊费用Long-term Deferred Expense融资租赁未担保余值Financial Lease - Unguaranteed Residual Values融资租赁应收融资租赁款Financial Lease -Financial Lease Receivable其他长期资产Other Long-term Assets无形及其他长期资产合计Total of Intangible Assets & Other Assets
10、递延税项 Deferred Tax递延税款借项Deferred Tax Debits资产总计 Total Assets负债及所有者(或股东)权益 Liability & Owners9 (Shareholders) Equity流动负债 Current Liability短期借款Short-term Loans应付票据Notes Payable应付账款Accounts Payable已结算尚未完工款Unearned Receivable预收账款 Deposit Received 应付工资 Payroll Payable 应付福利费Welfare Payable应付股利Dividend Paya
11、ble应交税金 Taxes Payable 其他应交款 Other Fees Payable 其他应付款 Other Payable 预提费用 Accrued Expense 预计负债 Accrued Liabilities 递延收益 Deferred Revenue一年内到期的长期负债Long-term Liability Due within One Year其他流动负债0ther Current Liability流动负债合计 Total Current Liability长期负债 Long-term Liability长期借款 Long-term Loans应付债券 Bonds Pay
12、able长期应付款Long-term Payable专项应付款Special Payable其他长期负债 Other Long-term Liability长期负债合计 Total Long-term Liability递延税项 Deferred Tax递延税款贷项 Deferred Tax Liabilities负债合计 Total Liability少数股东权益 Minority Equity所有者权益（或股东权益）Owners（Shareholders） Equity实收资本（或股本）Paid-in Capital减；已归还投资Deduct: Investment Returned实收资
13、本（或股本）净额 Net Value of Paid-in Capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Legal Public Welfare Fund未确认投资损失Unrealized Investment Losses未分配利润Undistributed Profits其中：本年利润Include: Current Year Profit外币报表折算差额 Converted Difference in Foreign Currency Statements所有者（或股东）权益合计 Total Owners
14、9 （Shareholders） Equity负债及所有者（或股东）权益合计 Total Liability & Owners9（Shareholders） Equity三、利润及利润分配表Profit and Statement of Profit Distribution主营业务收入Prime Operating Revenue减：主营业务成本 Deduct: Cost of Prime Operating主营业务税金及附加 Tax and Associated Charge for Prime Operating主营业务利润(亏损以“一填列)Prime Operating Profit
15、(一 means loss)加：其他业务收入 Add: Other Operating Revenue减：其他业务支出 Deduct: Other Operating Expense减：营业费用Operating Expenses管理费用Administrative Expenses财务费用Finance Charge营业利润(亏损以“一填列)Operating Profit (- means loss)力口：投资收益(亏损以“一填列)Add: Investment Income补贴收入 Subsidize Revenue营业外收入Non-Operating Income减：营业外支出 Ded
16、uct: Non-Operating Expense利润总额(亏损总额以一填列I)Total Profit (- means loss)减：所得税 Deduct: Income Tax少数股东损益 Minority Gain and Loss力口：未确认投资损失Add: Unrealized Investment Losses净利润(净亏损以“一填列)Net Profit (- means loss)力口 ：年初未分配利润Add: Undistributed Profits at the Beginning of the Year其他转入Other Transfer-in可供分配的利润Prof
17、it Available for Distribution (- means loss)减：提取法定盈余公积Deduct: Withdrawal Legal Surplus提取法定公益金Withdrawal Legal Public Welfare Fund提取职工奖励及福利基金Withdrawal Stuff and Workers9 Bonus and Welfare Fund提取储备基金 Withdrawal Reserve Fund提取企业发展基金Withdrawal Reserve for Business Expansion可供投资者分配的利润减：应付优先股股利提取任意盈余公积 应
18、付普通股股利利润归还投资 Profit Capitalized on Return of InvestmentProfit Available for Owners9 DistributionDeduct: Preferred Stock Dividends PayableWithdrawal Other Common Accumulation FundCommon Stock Dividends Payable转作资本（或股本）的普通股股利Common Stock Dividends Change to Assets （orStock)未分配利润 Undistributed Profit补充
19、资料tSupplementary Information:1. 出售、处置部门或被投资单位收益Gains on Disposal of Operating Divisions orInvestments2. 自然灾害发生损失Losses from Natural Disaster3. 会计政策变更增加(或减少)利润总额 Increase (Decrease) in Profit Due to Changes ofAccounting Policies4. 会计估计变更增加(或减少)利润总额Increase (Decrease) in Profit Due to Changes ofAccoun
20、ting Estimates5. 债务重组损失Losses from Debt Restructuring现金流量表 Cash Flow Statement一、经营活动产生的现金流量：Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash Received from Sales of Goods or Rendering Services收到的税费返还Refunds of Taxes and Levies收到的其他与经营活动有关的现金 Other Cash Received Relating to Operating Activities
21、现金流入小计 Sub-Total of Cash Inflows购买商品、接受劳务支付的现金 Cash Paid for Commodities and Services支付给职工以及为职工支付的现金 Cash Paid to and on Behalf of Employees支付的各项税费 Payments of All Types of Taxes支付的其他与经营活动有关的现金 Other Cash Paid Relating to Operating Activities现金流出小计 Sub-Total of Cash Outflows经营活动产生的现金流量净额Net Cash Flo
22、ws from Operating Activities二、投资活动产生的现金流量：Cash Flow from Investment Activities:收回投资所收到的现金Cash Received from Disposal of Investments处置子公司和其他经营单位收到的现金Cash Received from Disposal of Subsidiary orOther Operating Business Units取得投资收益所收到的现金 Cash Received from Returns on Investments处置固定资产、无形资产和其他长期资产而收到的现金
23、净额Net Cash Received fromDisposal of Fixed Assets, Intangible Assets and Other Long-term Assets购买子公司所收到的现金Cash Received by Acquisition of Subsidiary收到的其他与投资活动有关的现金 Other Cash Received Relating to Investment Activities现金流入小计 Sub-Total of Cash Inflows购建固定资产、无形资产和其他长期资产所支付的现金Cash Paid to Acquire FixedAs
24、sets, Intangible Assets and Other Long-term Assets投资所支付的现金Cash Paid to Acquire Investments支付的其他与投资活动有关的现金 Other Cash Payments Relating to Investment Activities现金流出小计 Sub-Total of Cash Outflows投资活动产生的现金流量净额Net Cash Flow from Investment Activities三、筹资活动产生的现金流量：Cash Flow from Financing Activities:吸收投资所
25、收到的现金Cash Received by Investors借款所收到的现金Cash Received from Borrowings其中：从金融机构借款所收到的现金Include: Cash Received from Financial InstitutionBorrowings收到的其他与筹资活动有关的现金Cash Received Relating to Other FinancingActivities现金流入小计 Sub-Total of Cash Inflows偿还债务所支付的现金Cash Repayments of Amount Borrowed其中：偿还金融机构债务所支付的
26、现金Include: Repayments of Financial InstitutionBorrowings分配股利、利润和偿付利息所支付的现金Dividends Paid, Profit Distributed or InterestPaid支付的其他与筹资活动有关的现金 Other Cash Payments Relating to Financing Activities 现金流出小计 Sub-Total of Cash Outflows筹资活动产生的现金流量净额Net Cash Flow from Financing Activities四、汇率变动对现金的影响额Effect of
27、 Foreign Exchange Rate Changes on Cash五、现金及现金等价物净增加额Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表：Supplementary Information:1 ,将净利润调节为经营活动的现金流量：Reconciliation of Net Profit to Cash Flow fromOperating Activities:净利润 Net Profit力口：少数股东损益 Add: Minority Interest力 H：计提的资产减值准备 Add: Provision o
28、f Asset Impairment固定资产折旧Depreciation of Fixed Assets无形资产摊销Amortization of Intangible Assets长期待摊费用摊销Amortization of Long-term Deferred Expenses待摊费用减少(减：增加) Decrease in Deferred Expenses (deduct: increase)预提费用增加(减：减少) Increase in Accrued Expenses (deduct: decrease)处置固定资产、无形资产和其他长期资产的损失(减、收益) Losses on
29、 Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets (Deduct: Gains)固定资产报废损失Losses on Disposal of Fixed Assets财务费用 Financial Expense (Income)投资损失(减、收益) Losses Arising from Investments (Deduct: Gains)递延税款贷款(减、借项) Deferred Tax Credit (Deduct: Debit)存货的减少(减、增加) Decrease in Inventorie
30、s经营性应收本次项目的减少(减、增加) Decrease in Receivable under Operating Activities (Deduct: Increase)经营性应付本次项目的增加(减、减少)Increase in Payables under Operating Activities (Deduct: Decrease)其他 Others经营活动产生的现金流量净额Net Cash Flow from Operating Activities2 .不涉及现金收支的投资和筹资活动：Investment and Financing Activities that Do NotI
31、nvolve Cash Receipts and Payments:债务转为资本Conversion of Debt into Capital一年内到期的可转换公司债券Reclassification of Convertible Bonds Expiring withinOne Year as Current Liability融资租入固定资产 Fixed Assets Acquired under Financial Leases3 .现金及现金等价物净增加情况：Net Increase in Cash and Cash Equivalents:现金的期末余额Cash at the End of the Period减：现金的期初余额Deduct: Cash at the Beginning of the Year加：现金等价物的期末余额Add: Cash Equivalents at the End of the Period减：现金等价物的期初余额Deduct: Cash Equivalents at the Beginning of the Period编号：现金及现金等价物净增加额Net Increase in Cash and Cash Equivalents